Extension of annual return filing deadline for FORM GSTR-9/FORM GSTR-9C granted, shifting due date for affected West Bengal registrants. Extension of the time limit under section 44 read with rule 80 is granted for furnishing the annual return and reconciliation statement in FORM GSTR-9 and FORM GSTR-9C for the period 1 July 2017 to 31 March 2018 for registered persons whose principal place of business is in West Bengal, requiring electronic filing through the common portal and prescribing a revised due date, with the notification effective from the stated commencement date.